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M/s. Data Field India Limited Versus The Deputy Commissioner of Customs (EOU)

2016 (3) TMI 388 - MADRAS HIGH COURT

Writ petition - Validity of order - Passed without affording an opportunity of personal hearing - Held that:- no opportunity of personal hearing was afforded to the petitioner as provided under the Customs Act and unless and otherwise the petitioner is permitted to produce the documentary evidence so as to consider, then there is no point for the authority to pass an order in original. Thus, on the ground of violation of principles of natural justice the impugned order is liable to be set aside. .....

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d by the Customs and Central Excise Department. The petitioner is a manufacturer of telephone cords. In their routine course of business the petitioner exported goods to M/s.Gemini Industries Inc. USA. During the period between March 1996 and June 1996, the petitioner exported telephone cords to the total quantity of 5,78,900, but, due to colour oozing out, the foreign buyer rejected 1,07661 pieces of telephone cords out of 5,78,900 pieces. Accordingly, the rejected goods were reimported to Indi .....

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uthorities on payment of appropriate excise duty. While so, the respondent issued a demand notice dated 12.02.2000 for ₹ 14,01,148/- alleging that the petitioner replaced the telephone cords instead of rectifying the defective materials and re-exporting the same. On receipt of the said notice, the petitioner approached the respondent along with a reply on 04.03.2000 seeking for personal hearing. The grievance of the petitioner company is that without hearing the petitioner, the respondent .....

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e defective items were reimported for repair and for re-export. But, after import, it was found that those rejected goods were beyond repair. In those circumstances, according to the petitioner, with the concurrence of the customs authorities those rejected goods were disposed of as is where is condition on payment of appropriate excise duty. But, a notice came to be issued by the customs authorities pointing out Notification No.158/95 that the petitioner failed to abide by the undertaking and r .....

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